What are regulations on changing e-invoice number in Vietnam in 2025?
What are regulations on changing e-invoice number in Vietnam in 2025?
Based on point a, clause 3, Article 10 of Decree 123/2020/ND-CP, provisions are as follows:
Content of the invoice
1. Invoice name, invoice number, invoice form code, specifically as follows:
a) The invoice name is the name of each type of invoice specified in Article 8 of this Decree and is shown on each invoice, such as: VALUE ADDED TAX INVOICE, VALUE ADDED TAX INVOICE CUM TAX RETURN, VALUE ADDED TAX INVOICE CUM RECEIPT, SALES INVOICE, PUBLIC PROPERTY SALES INVOICE, STAMP, TICKET, CARD, NATIONAL RESERVE SALES INVOICE.
b) The invoice form code and invoice number are implemented according to the guidance of the Ministry of Finance.
2. The number of invoice copies applies to invoices printed by tax authorities as directed by the Ministry of Finance.
3. Invoice Number
a) The invoice number is the sequential number shown on the invoice when the seller issues it. The invoice number is in Arabic numerals with a maximum of 8 digits, starting from number 1 on January 1 or the start date of using the invoice and ending on December 31 each year with a maximum of up to 99,999,999. Invoices are issued in continuous order from the smallest to the largest number within the same invoice number and invoice form code. ***** In the case of invoices printed by the tax authority, the invoice number is pre-printed on the invoice and can be used until exhausted from the date of purchase.
If a business organization has multiple sales points or facilities simultaneously using one type of e-invoice with the same number by random access from an e-invoicing system, the invoices are issued in continuous order by the date and time of the seller's digital signature on the invoice.
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Based on point b, clause 1, Article 4 of Circular 78/2021/TT-BTC which prescribes the following:
Invoice Form Code, Invoice number, and Invoice Copy Name
1. e-Invoice
b) The e-invoice number consists of a group of 6 characters including both letters and numbers indicating the e-invoice number to reflect information about the tax authority-coded e-invoice or non-coded, the year of issuing the invoice, and the type of e-invoice used. These six (06) characters are as follows:
- The first character is one (01) letter specified as C or K: C indicates a tax authority-coded e-invoice, K indicates a non-coded e-invoice;
- The next two characters are two (02) Arabic numerals indicating the year the e-invoice is issued, based on the last 2 digits of the calendar year. For example: for invoices issued in the year 2022, it is represented as 22; for invoices issued in the year 2023, it is represented as 23;
- One subsequent character is one (01) letter specified as T, D, L, M, N, B, G, H indicating the type of e-invoice used, specifically:
+ Letter T: Applies to e-invoices registered for use by businesses, organizations, households, and individuals with the tax authority;
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Thus, according to the above provisions, from January 1, 2025, taxpayers must change the character indicating the year of invoice issuance to "25," meaning the year 2025, and invoice numbers will be reset starting from 1 corresponding to each invoice number.
What are regulations on changing e-invoice number in Vietnam in 2025? (Image from Internet)
What is the format of e-invoices in Vietnam?
According to Article 12 of Decree 123/2020/ND-CP, regulations on the format of e-invoices are as follows:
- The format of an e-invoice is a technical standard specifying data type, data length of information fields used for transmitting, storing, and displaying e-invoices. The e-invoice format uses the XML format (XML stands for "eXtensible Markup Language" created to share e-data between IT systems).
- The format of e-invoices consists of two components: the component containing the business transaction data of the e-invoice and the component containing digital signature data. For invoices with a tax authority code, there is an additional component containing data related to the tax authority code.
- The General Department of Taxation develops and publishes the component containing e-invoice business data and digital signature data and provides tools to display the contents of e-invoices as stipulated in this Decree.
- Organizations and enterprises selling goods and providing services must meet the following requirements when transmitting e-invoice data to the tax authority directly:
+ Connect with the General Department of Taxation through a dedicated line or MPLS VPN Layer 3 channel, including one main and one backup channel. Each channel must have a minimum bandwidth of 5 Mbps.
+ Use Web Service or Message Queue (MQ) with encryption as the method of connection.
+ Use the SOAP protocol for packaging and transmitting data.
- e-invoices must fully and accurately display the invoice content ensuring no misleading interpretation for the buyer to read using e-means.
When can an unauthenticated e-invoice be issued?
Based on Article 18 of Decree 123/2020/ND-CP which stipulates issuing unauthenticated e-invoices in the following cases:
- Enterprises and economic organizations can use unauthenticated e-invoices when selling goods or providing services upon receipt of acceptance notification from the tax authority.
- Enterprises and economic organizations using software to issue e-invoices when selling goods or providing services, digitally signing the e-invoice, and sending them to the buyer electronically according to the agreement between the seller and the buyer, ensuring compliance with legal regulations on e-transactions.
